CO₂ taxation and pricing of electricity, gas, district heating,
and fuels
CO₂ taxation and pricing of electricity, gas, district heating,
and fuels
Author(s): Jacek KulickiSubject(s): Law, Constitution, Jurisprudence
Published by: Kancelaria Sejmu
Keywords: tax;tax system;energy;gas;heating;fuels
Summary/Abstract: This article presents the changes to energy tax rates in Poland that were included in the December 2021 amendment to the tax acts. The author also describes the applicable VAT rates for electricity, gas, heating, and fuels. The article also points out the existence in Poland, outside the European Union Emissions Trading System, of an emission tax on certain fuels.
Journal: Zeszyty Prawnicze BAS
- Issue Year: 80/2023
- Issue No: 4
- Page Range: 183-185
- Page Count: 3
- Language: English
